2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 25--BEER
	25.1	Production and removal of beer.
	25.2	Territorial extent.
	25.3	Forms prescribed.
	25.4	Related regulations.
	25.5	OMB control numbers assigned under the Paperwork Reduction Act.
	25.6	Delegations of the Director.
	25.11	Meaning of terms.
	25.11	Meaning of terms.
	25.15	Materials for the production of beer.
	25.21	Restrictions on location.
	25.22	Continuity of brewery.
	25.23	Restrictions on use.
	25.24	Storage of beer.
	25.25	Operation of a tavern on brewery premises.
	25.31	Brewery buildings.
	25.35	Tanks.
	25.36	Empty container storage.
	25.41	Measuring system required.
	25.42	Testing of measuring devices.
	25.51	Right of Entry and Examination.
	25.52	Variations from requirements.
	25.53	Submissions of samples of fermented products.
	25.55	Formulas for fermented products.
	25.56	Filing of formulas.
	25.57	Formula information.
	25.58	New and superseding formulas.
	25.61	General requirements for notice.
	25.62	Data for notice.
	25.63	Notice of registration.
	25.64	Maintenance of notice file.
	25.65	Power of attorney.
	25.66	Organizational documents.
	25.67	Statement of process.
	25.68	Description of brewery.
	25.71	Amended or superseding notices.
	25.72	Change in proprietorship.
	25.73	Change in partnership.
	25.74	Change in stockholders.
	25.75	Change in officers and directors.
	25.76	Change in statement of process.
	25.77	Change in location.
	25.78	Change in premises.
	25.81	Alternation of brewery and bonded or taxpaid wine premises.
	25.85	Notice of permanent discontinuance.
	25.91	Requirement for bond.
	25.92	Consent of surety.
	25.93	Penal sum of bond.
	25.94	Strengthening bonds.
	25.95	New bond.
	25.96	Superseding bond.
	25.97	Continuation certificate.
	25.98	Surety or security.
	25.99	Filing powers of attorney.
	25.101	Disapproval of bonds or consents of surety.
	25.102	Termination of surety's liability.
	25.103	Notice by surety for relief from liability under bond.
	25.104	Termination of bonds.
	25.105	Release of collateral security.
	25.111	Brewer's special tax.
	25.111a	Special tax rates.
	25.111b	Reduced rate of tax for small brewers.
	25.112	Wholesaler's special tax.
	25.113	Each place of business taxable.
	25.114	Exemptions from dealer's special taxes.
	25.117	Special tax returns.
	25.118	Preparation of ATF Form 5630.5.
	25.119	Multiple locations and/or classes of tax.
	25.120	Signing of ATF Forms 5630.5.
	25.121	Employer identification number.
	25.122	Application for employer identification number.
	25.123	Preparation and filing of IRS Form SS-4.
	25.125	Issuance of special tax stamps.
	25.126	Distribution of stamps for multiple locations.
	25.127	Examination of special tax stamps.
	25.131	Change in name.
	25.132	Change in proprietorship.
	25.133	Persons having right of succession.
	25.134	Change in location.
	25.141	Barrels and kegs.
	25.142	Bottles.
	25.143	Cases.
	25.144	Rebranding barrels and kegs.
	25.145	Tanks, vehicles, and vessels.
	25.151	Rate of tax.
	25.152	Reduced rate of tax for certain brewers.
	25.153	Persons liable for tax.
	25.155	Types of containers.
	25.156	Determination of tax on keg beer.
	25.157	Determination of tax on bottled beer.
	25.158	Tax computation for bottled beer.
	25.159	Time of tax determination and payment; offsets.
	25.160	Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
	25.163	Method of tax payment.
	25.164	Semimonthly return.
	25.164a	Special rule for taxes due for the month of September (effective after December 31, 1994).
	25.165	Payment of tax by electronic fund transfer.
	25.166	Payment of reduced rate of tax.
	25.167	Notice of brewer to pay reduced rate of tax.
	25.168	Employer identification number.
	25.173	Brewer in default.
	25.174	Bond not sufficient.
	25.175	Prepayment of tax.
	25.177	Evasion of or failure to pay tax; failure to file a tax return.
	25.181	Eligibility.
	25.182	Kinds of containers.
	25.183	Determination of quantity transferred.
	25.184	Losses in transit.
	25.185	Mingling.
	25.186	Record of beer transferred.
	25.191	General.
	25.192	Removal of sour or damaged beer.
	25.195	Removals for analysis.
	25.196	Removals for research, development or testing.
	25.201	Removal by pipeline.
	25.203	Exportation without payment of tax.
	25.205	Production.
	25.206	Removal of beer.
	25.207	Removal from brewery for personal or family use.
	25.211	Beer returned to brewery.
	25.212	Beer returned to brewery from which removed.
	25.213	Beer returned to brewery other than that from which removed.
	25.221	Voluntary destruction of beer.
	25.222	Notice of brewer.
	25.223	Destruction of beer off brewery premises.
	25.224	Refund or adjustment of tax.
	25.225	Destruction of taxpaid beer which was never removed from brewery premises.
	25.231	Finished beer.
	25.232	Basic permit.
	25.241	Production.
	25.242	Markings.
	25.251	Authorized removals.
	25.252	Records.
	25.261	General.
	25.262	Restrictions and conditions on processes of concentration and reconstitution.
	25.263	Production of concentrate and reconstitution of beer.
	25.264	Transfer between breweries.
	25.271	General.
	25.272	Application.
	25.273	Action on application.
	25.274	Bond.
	25.275	Special tax.
	25.276	Operations and records.
	25.277	Discontinuance of operations.
	25.281	General.
	25.282	Beer lost by fire, theft, casualty, or act of God.
	25.283	Claims for refund of tax.
	25.284	Adjustment of tax.
	25.285	Refund of beer tax excessively paid.
	25.286	Claims for remission of tax on beer lost in transit between breweries.
	25.291	Records.
	25.292	Daily records of operations.
	25.293	Record of ballings and alcohol content.
	25.294	Inventories.
	25.295	Record of unsalable beer.
	25.296	Record of beer concentrate.
	25.297	Brewer's Report of Operations, Form 5130.9.
	25.298	Excise tax return, Form 5000.24.
	25.299	Execution under penalties of perjury.
	25.300	Retention and preservation of records.
	25.301	Photographic copies of records.